Exposure Draft November 2015

The IASB published the Exposure Draft Transfers of Investment Property (Proposed amendment to IAS 40) on 19 November 2015. This proposes a narrow-scope amendment to IAS 40 Investment Property to clarify the guidance on transfers to, or from, investment properties.

Comment letters

The IASB is seeking comments on this Exposure Draft by 18 March 2016.

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